Specifies conditions and safeguards for furnishing a Letter of Undertaking in place of a Bond by a registered person who intends to supply goods or services for export without payment of integrated tax.

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..... rcial Taxes __ Notification CCT/26-2/2017-18/13/3048 Read : (1) Notification No. 16/2017- Central Tax, dated 7th July, 2017 , issued under the Central Goods and Services Tax Act, 2017 , and published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 848(E), dated 7th July, 2017. (2) Notification No. 37/2017-Central Tax, dated 4 .....

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..... sh a Letter of Undertaking in place of a bond except those who have been prosecuted for any offence under the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) or the Integrated Goods and Services Tax Act, 2017 (Central Act 13 of 2017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees; (ii) the Letter of Undertakin .....

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..... amount mentioned in the said sub-rule is paid, the facility of export without payment of integrated tax shall be restored. 2. The provisions of this notification shall mutatis mutandis apply in respect of zero-rated supply of goods or services or both made by a registered person (including a Special Economic Zone developer or Special Economic Zone unit) to a Special Economic Zone developer or S .....

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